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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

Marital Deduction  

Definition 1.

A tax reduction that is mainly used for the purposes of estate and gifts. It allows an individual to transfer some assets to his or her spouse tax-free, thus creating a deduction in taxable income.
 

Definition 2.

A tax provision that allows one spouse to transfer upon death an unlimited amount of property to his/her spouse without incurring estate or gift tax.
 
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